# The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008, Paragraph 61: Miscellaneous matters

Extent: E+W+S+N.I.

(1) Where any amount relating to any preceding financial year is included in any item in the profit and loss account, the effect must be stated.
(2) The amount and nature of any individual items of income or expenditure of exceptional size or incidence must be stated.

---
Source: https://www.legislation.gov.uk/uksi/2008/409/schedule/1/paragraph/61 (the official version)
Page: https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.